4.1-231 - Taxes on state licenses.
§ 4.1-231. Taxes on state licenses.
A. The annual fees on state licenses shall be as follows:
1. Alcoholic beverage licenses. For each:
a. Distiller's license, if not more than 5,000 gallons of alcohol or spirits,or both, manufactured during the year in which the license is granted, $450;and if more than 5,000 gallons manufactured during such year, $3,725;
b. Fruit distiller's license, $3,725;
c. Banquet facility license or museum license, $190;
d. Bed and breakfast establishment license, $35;
e. Tasting license, $40 per license granted;
f. Equine sporting event license, $130;
g. Motor car sporting event facility license, $130;
h. Day spa license, $100;
i. Delivery permit, $120 if the permittee holds no other license under thistitle;
j. Meal-assembly kitchen license, $100; and
k. Canal boat operator license, $100.
2. Wine licenses. For each:
a. Winery license, if not more than 5,000 gallons of wine manufactured duringthe year in which the license is granted, $189, and if more than 5,000gallons manufactured during such year, $3,725;
b. (1) Wholesale wine license, $185 for any wholesaler who sells 30,000gallons of wine or less per year, $930 for any wholesaler who sells more than30,000 gallons per year but not more than 150,000 gallons of wine per year,$1,430 for any wholesaler who sells more than 150,000 but not more than300,000 gallons of wine per year, and, $1,860 for any wholesaler who sellsmore than 300,000 gallons of wine per year;
(2) Wholesale wine license, including that granted pursuant to § 4.1-207.1,applicable to two or more premises, the annual state license tax shall be theamount set forth in subdivision b (1), multiplied by the number of separatelocations covered by the license;
c. Wine importer's license, $370;
d. Retail off-premises winery license, $145, which shall include a deliverypermit;
e. Farm winery license, $190 for any Class A license and $3,725 for any ClassB license, each of which shall include a delivery permit;
f. Wine shipper's license, $95; and
g. Internet wine retailer license, $150.
3. Beer licenses. For each:
a. Brewery license, if not more than 10,000 barrels of beer manufacturedduring the year in which the license is granted, $2,150, and if more than10,000 barrels manufactured during such year, $4,300;
b. Bottler's license, $1,430;
c. (1) Wholesale beer license, $930 for any wholesaler who sells 300,000cases of beer a year or less, and $1,430 for any wholesaler who sells morethan 300,000 but not more than 600,000 cases of beer a year, and $1,860 forany wholesaler who sells more than 600,000 cases of beer a year;
(2) Wholesale beer license applicable to two or more premises, the annualstate license tax shall be the amount set forth in subdivision c (1),multiplied by the number of separate locations covered by the license;
d. Beer importer's license, $370;
e. Retail on-premises beer license to a hotel, restaurant, club or otherperson, except a common carrier of passengers by train or boat, $145; foreach such license to a common carrier of passengers by train or boat, $145per annum for each of the average number of boats, dining cars, buffet carsor club cars operated daily in the Commonwealth;
f. Retail off-premises beer license, $120, which shall include a deliverypermit;
g. Retail on-and-off premises beer license to a hotel, restaurant, club orgrocery store located in a town or in a rural area outside the corporatelimits of any city or town, $300, which shall include a delivery permit; and
h. Beer shipper's license, $95.
4. Wine and beer licenses. For each:
a. Retail on-premises wine and beer license to a hotel, restaurant, club orother person, except a common carrier of passengers by train, boat orairplane, $300; for each such license to a common carrier of passengers bytrain or boat, $300 per annum for each of the average number of boats, diningcars, buffet cars or club cars operated daily in the Commonwealth, and foreach such license granted to a common carrier of passengers by airplane, $750;
b. Retail on-premises wine and beer license to a hospital, $145;
c. Retail off-premises wine and beer license, including each gift shop,gourmet shop and convenience grocery store license, $230, which shall includea delivery permit;
d. Retail on-and-off premises wine and beer license to a hotel, restaurant orclub, $600, which shall include a delivery permit;
e. Banquet license, $40 per license granted by the Board, except for banquetlicenses granted by the Board pursuant to subsection A of § 4.1-215 forevents occurring on more than one day, which shall be $100 per license;
f. Gourmet brewing shop license, $230;
g. Wine and beer shipper's license, $95;
h. Annual banquet license, $150;
i. Fulfillment warehouse license, $120; and
j. Marketing portal license, $150.
5. Mixed beverage licenses. For each:
a. Mixed beverage restaurant license granted to persons operatingrestaurants, including restaurants located on premises of and operated byhotels or motels, or other persons:
(i) With a seating capacity at tables for up to 100 persons, $560;
(ii) With a seating capacity at tables for more than 100 but not more than150 persons, $975; and
(iii) With a seating capacity at tables for more than 150 persons, $1,430.
b. Mixed beverage restaurant license for restaurants located on the premisesof and operated by private, nonprofit clubs:
(i) With an average yearly membership of not more than 200 resident members,$750;
(ii) With an average yearly membership of more than 200 but not more than 500resident members, $1,860; and
(iii) With an average yearly membership of more than 500 resident members,$2,765.
c. Mixed beverage caterer's license, $1,860;
d. Mixed beverage limited caterer's license, $500;
e. Mixed beverage special events license, $45 for each day of each event;
f. Mixed beverage club events licenses, $35 for each day of each event;
g. Annual mixed beverage special events license, $560;
h. Mixed beverage carrier license:
(i) $190 for each of the average number of dining cars, buffet cars or clubcars operated daily in the Commonwealth by a common carrier of passengers bytrain;
(ii) $560 for each common carrier of passengers by boat;
(iii) $1,475 for each license granted to a common carrier of passengers byairplane.
i. Annual mixed beverage amphitheater license, $560;
j. Annual mixed beverage motor sports race track license, $560;
k. Annual mixed beverage banquet license, $500; and
l. Limited mixed beverage restaurant license:
(i) With a seating capacity at tables for up to 100 persons, $460;
(ii) With a seating capacity at tables for more than 100 but not more than150 persons, $875; and
(iii) With a seating capacity at tables for more than 150 persons, $1,330.
6. Temporary licenses. For each temporary license authorized by § 4.1-211,one-half of the tax imposed by this section on the license for which theapplicant applied.
B. The tax on each such license, except banquet and mixed beverage specialevents licenses, shall be subject to proration to the following extent: Ifthe license is granted in the second quarter of any year, the tax shall bedecreased by one-fourth; if granted in the third quarter of any year, the taxshall be decreased by one-half; and if granted in the fourth quarter of anyyear, the tax shall be decreased by three-fourths.
If the license on which the tax is prorated is a distiller's license tomanufacture not more than 5,000 gallons of alcohol or spirits, or both,during the year in which the license is granted, or a winery license tomanufacture not more than 5,000 gallons of wine during the year in which thelicense is granted, the number of gallons permitted to be manufactured shallbe prorated in the same manner.
Should the holder of a distiller's license or a winery license to manufacturenot more than 5,000 gallons of alcohol or spirits, or both, or wine, applyduring the license year for an unlimited distiller's or winery license, suchperson shall pay for such unlimited license a license tax equal to the amountthat would have been charged had such license been applied for at the timethat the license to manufacture less than 5,000 gallons of alcohol or spiritsor wine, as the case may be, was granted, and such person shall be entitledto a refund of the amount of license tax previously paid on the limitedlicense.
Notwithstanding the foregoing, the tax on each license granted or reissuedfor a period of less than 12 months shall be equal to one-twelfth of thetaxes required by subsection A computed to the nearest cent, multiplied bythe number of months in the license period.
C. Nothing in this chapter shall exempt any licensee from any statemerchants' license or state restaurant license or any other state tax. Everylicensee, in addition to the taxes imposed by this chapter, shall be liableto state merchants' license taxation and state restaurant license taxationand other state taxation the same as if the alcoholic beverages werenonalcoholic. In ascertaining the liability of a beer wholesaler tomerchants' license taxation, however, and in computing the wholesalemerchants' license tax on a beer wholesaler, the first $163,800 of beerpurchases shall be disregarded; and in ascertaining the liability of awholesale wine distributor to merchants' license taxation, and in computingthe wholesale merchants' license tax on a wholesale wine distributor, thefirst $163,800 of wine purchases shall be disregarded.
(Code 1950, § 4-33; 1952, c. 535; 1960, c. 476; 1968, c. 609, § 4-98.18;1970, c. 627; 1972, cc. 691, 717; 1974, c. 267; 1975, cc. 2, 483; 1976, c.496; 1978, cc. 153, 190; 1979, c. 366; 1980, cc. 324, 524, 526, § 4-25.1;1981, c. 410; 1982, cc. 66, 527; 1984, cc. 180, 200, 559; 1985, c. 457; 1986,cc. 190, 374; 1990, cc. 300, 390, 707, 810; 1991, c. 425; 1992, cc. 162, 350;1993, c. 866; 1995, cc. 497, 518; 1996, cc. 584, 596, 604; 1998, cc. 489,535; 1999, c. 325; 2000, cc. 1036, 1037, 1047, 1051, 1052; 2001, cc. 461,845; 2003, cc. 1029, 1030; 2004, c. 487; 2004, Sp. Sess. I, c. 4; 2005, cc.784, 911, 951; 2006, cc. 737, 845; 2006, Sp. Sess. I, c. 2; 2007, cc. 99,101, 107, 295, 558, 799, 870, 932; 2008, c. 198; 2010, cc. 317, 561.)